问题已解决
甲生產(chǎn)企業(yè)為增值稅一般納稅人,自營貨物出口。出口貨物的征稅稅率為13%,退稅稅率為10%,2021年3月有關(guān)經(jīng)營業(yè)務(wù)為∶國內(nèi)購進原材料一批,取得增值稅專用發(fā)票注明的價款為 200萬元,進項稅額26萬元,上月月末留抵稅款3萬元。本月內(nèi)銷貨物不含稅銷售額100萬元,貨款未收;本月出口貨物的銷售額折合人民幣200萬元,貨款200萬元已存入銀行。請列出免抵退稅的計算過程并進行財務(wù)處理。
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當(dāng)期免抵退不得免征和抵扣稅額
200*(13%-10%)=6
2022 06/09 14:07
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2022 06/09 14:08
當(dāng)期應(yīng)納稅額是100*0.13-(26-6)-3=-10
出口貨物免抵退稅額是200*13%=26
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2022 06/09 14:10
按規(guī)定,如果留底稅額小于當(dāng)期免抵退稅額
應(yīng)退稅額是當(dāng)期留底稅額
企業(yè)應(yīng)退稅額是10
當(dāng)期免抵稅額等于33當(dāng)期免抵退稅額-應(yīng)退稅額
=26-10=16
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